B & D Inv. Co., Inc. v. Schneider

ALMON H. MAUS, Special Judge.

This appeal involves the question of whether or not a taxpayer’s failure to comply with § 139.031(1) bars recovery of ad valorem taxes paid as the result of an invalid increase in assessed valuation. Obviously, this appeal by the taxpayer involves the construction of a revenue law. Jurisdiction is in this Court. Mo. Const, art. V, § 3.

The action was commenced by the taxpayer’s petition seeking recovery against the named defendants as Assessor and Collector of St. Louis County. After discovery, the motion of the defendants for a summary judgment was sustained. The…